Legal Ruled Pad Refill Sheets from Canada
8.5 x 14 inch (215.9 x 355.6 mm) legal-sized sheets with 9/32 inch margin ruling and red vertical margin line. Fits HTS 4811.90.90.35 specifications for medium rectangular ruled sheets.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document red margin line as 'surface-colored' feature qualifying for chapter 48
• Avoid adhesive backing which converts to 'articles' under heading 4821
• Confirm length exactly 355.6mm (14 inches) stays within 360mm maximum